Do copays count as a medical expense?

Copays that you pay with out of pocket funds and are not reimbursed are a medical expense.

Yes, payments you make out of pocket for medical care are deductible medical expenses.   To deduct medical, dental, or vision costs on your federal return, you have to itemize your deductions instead of taking the Standard Deduction.   You can read our article to learn more about the differences.   If you itemize, you can deduct medical expenses that exceed 7.5% of your adjusted gross income (AGI).